Legal Opinion
Hartman v. United States (In Re Hartman)
District Court, D. Kansas
Decided February 14, 1990No. Bankruptcy No. 87-11805, Adv. No. 88-0164, No. 89-1264-CPublishedCited by 22 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
CROW, District Judge.
The case comes before this court on appeal of the bankruptcy court’s memorandum of decision and judgment of decision which were filed on May 3, 1989, in an adversary proceeding. The bankruptcy court therein held that the tax assessed on the plaintiff’s 1983 income, the related penalties, and the associated interest are dis-chargeable under the provisions of 11 U.S.C. §§ 507(a)(7)(A)(ii) and 523(a)(1). The United States of America appeals the decision contending the 1983 income tax liability was assessed within 240 days of the filing of the bankruptcy…
2Cases cited19 opinions
- Mallard v. United States Dist. Court for Southern Dist. of IowaSupreme Court of the United States · 1989
- Cannon v. University of ChicagoSupreme Court of the United States · 1979
- In Re Gerald T. BLACK and Denise B. Black, Debtors. Garth L. DRIGGS, Plaintiff-Appellant, v. Gerald T. BLACK, Defendant-AppelleeCourt of Appeals for the Tenth Circuit · 1986
- Schreiber v. Burlington Northern, Inc.Supreme Court of the United States · 1985
- In Re Branding Iron Motel, Inc.Court of Appeals for the Tenth Circuit · 1986
14 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- In Re Jack B. King Paula H. King, Debtors. Jack B. King Paula H. King v. Franchise Tax Board of the State of CaliforniaCourt of Appeals for the Ninth Circuit · 1992
- In Re RobertsCourt of Appeals for the Tenth Circuit · 1990
- In Re Garfinckels, Inc.District Court, District of Columbia · 1996
- Franchise Tax Board of California v. King (In Re King)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1991
- In Re DavidsonUnited States Bankruptcy Court, D. New Jersey · 1990
17 more not listed; retrieve them via the Exa API.